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" No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation... "
Reports of the Tax Court of the United States - Page 240
by United States. Tax Court - 1963
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Income Tax Procedure ...

Robert Hiester Montgomery - 1925
...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons, solely in exchange for stock or securities in such corporation and if immediately after the exchange such persons are in control of the corporation, and if the stock...
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Reports of the U.S. Board of Tax Appeals, Volume 14

United States. Board of Tax Appeals - 1930
...stock. The Revenue Act of 1924 provides, in part, as follows: SK. 208. (b) (4) No gain or loss shall be recognized if property is transferred to a corporation...corporation ; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each...
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Reports of the U.S. Board of Tax Appeals, Volume 17

United States. Board of Tax Appeals - 1930
...(4) provides : No gain or loss shall be recognized If property Is transferred to a corporation tiy one or more persons solely In exchange for stock or...and immediately after the exchange such person or iwrsons are in control of the corporation ; but in the case of an exchange by two or more persons this...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 pages
...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons solely in exchange for stock or securities in such corporation, and if immediately after the exchange such persons are in control of the corporation, and the amount of...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 287

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933
...evidence of obligation to pay the purchase price were not securities within the intendment of the or securities in such corporation, and immediately...corporation; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each...
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Chapter 71 Wisconsin Statutes 1933, Income Tax Act, and Chapter 363, Laws of ...

Wisconsin - 1933 - 31 pages
...stock or securities in another corporation a party to the reorganization. 3. No gain or loss shall be recognized if property is transferred to a corporation...by one or more persons solely in exchange for stock in such corporation, and immediately after the exchange such person or persons are in control of the...
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Reports of the U.S. Board of Tax Appeals, Volume 25

United States. Board of Tax Appeals - 1933
...nothing. Section 204 (a) (8) and section 204 (c). Section 203 (b) (4) provides for a situation where property is transferred to a corporation by one or more persons solely in exchange for stock of the corporation, and immediately after the exchange such person or persons are in control of the...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 pages
...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons solely in exchange for stock or securities in such corporation, and if immediately after the exchange such persons are in control of the corporation, and the amount of...
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Prevention of Tax Avoidance: Preliminary Report of a Subcommittee of the ...

United States. Congress. House. Committee on Ways and Means - 1933 - 42 pages
...corporation for stock or securities in another corporation pursuant to a corporate reorganization; (6) If property is transferred to a corporation by one or more persons and immediately after the transfer such person or persons are in control of the corporation. Furthermore,...
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Reports of the U.S. Board of Tax Appeals, Volume 28

United States. Board of Tax Appeals - 1934
...which the transfer was made. [Section 203 (b) (4).] No gain or loss shall be recognized If property 19 transferred to a corporation by one or more persons...corporation ; but In the case of an exchange by two or more persons this paragraph shall apply only If the amount of the stock and securities received by each...
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